Section 61(2) in The U.P. Entertainments and Betting Tax Rules, 1981
(2)Where the complainant is any officer other than an Entertainment Tax Superintendent or Inspector he shall be represented by an officer conducting the prosecution under Rule 60 in accordance with the provisions of Section 256 of the Code of Criminal Procedure, 1973 and such officer shall request the Court to grant exemption from attending the Court personally.
